Municipal Code, Complete - City of Santa Barbara

5.04.010 Definitions.
As used in this chapter:
(1) "Person" means all domestic and foreign corporations, associations, syndicates, joint stock corporations,
partnerships of every kind, club, Massachusetts, business or common law trusts, societies and individuals transacting
and carrying on any business in the City.
(2) "Business" means professions, trades and occupations and all and every kind of calling carried on for profit
or livelihood.
(3) "Gross receipts" means the total amount of the sale price of all sales and the total amount charged or received
for the performance of any act, service or employment of whatever nature it may be, for which a charge is made or
credit allowed, whether or not such service, act or employment is done as a part of or in connection with the sale of
goods, wares or merchandise. Included in "gross receipts" shall be all other receipts, cash, credits and property of any
kind or nature except as hereinafter excluded, and any amount for which credit is allowed by the seller to the
purchaser without any deduction therefor on account of the cost of the property sold, the cost of the materials used,
labor or service costs, interest paid or payable, losses or other expenses whatsoever. Excluded from "gross receipts"
shall be cash discounts allowed and taken on sales, any tax which is measured by the sales price or the gross receipts
from the sale or which is a stated sum per unit of such property sold, included in or added to the purchase price and
collected from the consumer or purchaser; and such part of the sale price as is refunded either in cash or by credit; or
any property given by the purchaser to the seller as part of the purchase price and so accepted by the seller for resale;
amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are
paid to those for whom collected.
(4) "Vehicle" means and includes every device in, upon or by which any person or property is or may be
transported or drawn upon a public street or highway, except devices moved by human power or used exclusively
upon stationary rails or tracks.
(5) "Real Estate Transaction" means the listing for sale, or acting as an agent in the purchase, transfer, exchange
or sale of an interest in real property in return for a fee or commission.
(6) "Wholesale business" is defined to be every business conducted solely for the purpose of selling goods,
wares or merchandise in wholesale lots to retailers for resale at retail.
(7) "Jobbing business" is defined to be every business conducted solely for the purpose of selling goods, wares
or merchandise in job lots to wholesale merchants for resale at wholesale.
(8) "Retail business" is defined to be every business conducted for the purpose of selling, or offering to sell, any
goods, wares or merchandise other than as a part of a "wholesale business" and "jobbing business" as defined.
(9) "Manufacturer" means one engaged in making materials, raw or partly finished, into wares suitable for use.
(10) "Fixed place of business" means the premises in the City occupied for the particular purpose of conducting
business there, separate and distinct from any other place of business, and regularly maintained for the purpose of
attending to such business.
(11) "Real estate developer" means a person carrying on the business of acquiring, improving, selling and leasing
or renting real property, with the words "acquiring", "improving", "selling" or "leasing or renting" having the
following meanings:
A. "Acquiring" means purchasing those estates in real property listed in C. below, other than
condominiums;
B. "Improving" means one (1) or more of the following and the preparatory planning for each: Demolition
or substantial reconstruction of existing structures; grading; leveling; construction of streets and other facilities for the
public benefit; construction of buildings and structures; and landscaping;
C. "Selling" means causing, as grantor, the vesting in a grantee of any of the following estates in real
property: A fee simple; a fee simple determinable; a fee simple subject to a condition subsequent; a life estate; or a
condominium;
D. "Leasing or renting" means any agreement, written or oral, giving rise to the relationship of landlord and
tenant, hotel keeper and guest, or any other relationship by which use of realty and appurtenances is provided for
compensation, for any period or length of time. It is confined to construction comprising three (3) units or more, but
includes the use of any such construction, whether constructed by a contractor or owner-builder.
(12) "Billboard" means any sign erected for the purpose of advertising a product, event, person or subject not
related to the premises on which the sign is located.
(13) "Truck-tractor and semi-trailer" is considered a single vehicle, except that each trailer over one (1) drawn by
a truck-tractor shall be separately considered for the purpose of measuring the tax required by this chapter.
(14) "Peddler" means and includes every person not having a fixed place of business within the City, who travels
from place to place, or has a stand upon any public street, alley or other public place, doorway of any building,
unenclosed or vacant lot or parcel of land, who sells, or offers for sale at retail any goods, wares or merchandise in his
possession, provided that this definition does not apply to hobbycraft sales as exempted and defined in Section
5.04.691.
90 rev. 6/30/94